VAT Registration in Sweden - Guide on Obtaining a Swedish VAT Number

VAT Registration in Sweden

Updated on Monday 18th July 2022

Rate this article

based on 2 reviews

VAT-Registration-in-SwedenThe Swedish taxation is the same as in other European countries, meaning that it is made of direct and indirect impositions on the income of natural persons and corporations. While the income tax is the best-known direct levy, the one contributing the most in an indirect way to the country’s Gross Domestic Product (GDP) is the value added tax or the VAT.
The VAT in Sweden is paid by the people and companies buying services and products (buyers) and is collected by the sellers who are required to forward it to the government through the local tax office in the cities they are registered. For this purpose, they need to register for the payment of this tax.
Below, our lawyers in Sweden explain how the VAT mechanism works here. One of our most sought services is VAT registration in Sweden, which is why to meet clients’ demands we help in such an endeavor.
 Quick Facts  
We offer VAT registration services (Yes/No)

Yes, our lawyers in Sweden offer these services 

Standard rate 


Lower rates 

12%, 6%, 0% 
Who needs VAT registration in Sweden

Companies that offer goods or services in Sweden that are subject to VAT, for example small companies which have a minimum annual turnover of 30,000 SEK must pay the VAT. 

Time frame for VAT registration in Sweden(approx.) 3-4 weeks
VAT for real estate transactions 

VAT at 25% is payable only if the landlord
chooses to charge VAT

Exemptions available (Yes/No)

Yes, healthcare, education and financial services 

Filing period  Monthly and quarterly filings are required 
VAT returns support (Yes/No) Yes, you can get support from our lawyers in Sweden
VAT refund availability (Yes/No)  Yes, for EU and Non-EU companies. Contact our lawyers in Sweden for their services 
Local tax agent required (Yes/No) No 
VAT refund   Sweden allows tourists and others who purchase goods within Sweden for export to receive a refund of any VAT taxes paid
Who collects VAT  Swedish Tax Agency 

Documents for VAT registration in Sweden

A certificate of incorporation, A copy of the passport (for sole traders only), A power of attorney for the fiscal representative (if applicable)
VAT number format  Country code +12 characters (SE 123456789012)

VAT application in Sweden

The VAT in Sweden is applicable at multiple levels, meaning that it is calculated for each step of the production and sale process. However, it is only levied once on the final consumer implying no liability on the company producing and/or marketing it.
In order to pay the value added tax, a company must register with the tax authorities in Vietnam on a voluntary or a mandatory basis.
If you are interested in starting a business in Sweden, our law firm can help you with the registration procedure, as well as with obtaining a VAT number.

Voluntary VAT registration in Sweden

A Swedish company can obtain a VAT number on a voluntary basis, meaning that it is not required to reach the turnover that transforms it into a mandatory VAT payer.
The procedure can be completed during the business registration procedure when the application for the VAT number can be filed with the Swedish Tax Agency.
Our Swedish law firm can help you have your business up and running with a VAT number in a matter of days.

How to obtain a VAT number in Sweden when reaching the registration threshold

While most companies choose to register for VAT in Sweden voluntarily as they can obtain refunds when meeting certain requirements, there are also those that wait until they reach the mandatory registration threshold which depends on whether the company is a small one, it is a national or EU-based enterprise, or if it is an online one.
Here is what you need to consider about VAT registration in Sweden based on reaching the mandatory threshold:
  • small entities must have a minimum annual turnover of 30,000 SEK to become a VAT payer;
  • for online companies based in EU countries selling goods in Sweden, the minimum turnover is 320,000 SEK (approx. 34,000 EUR) for VAT registration;
  • the Intrastat VAT registration threshold is 9 million SEK for goods entering Sweden, and 4.5 million SEK for goods exiting the country.
At the middle of 2021, a new threshold was introduced for Swedish online companies selling goods to clients in EU countries: these are required to register for VAT once their turnover exceeds 10,000 EUR (they are required to report the VAT in the countries they sell these goods).
Another important aspect is that foreign companies starting operations in Sweden are required to obtain VAT numbers from the first day of activity, therefore the mandatory registration threshold does not apply in their case.
Do not hesitate to get in touch with our law firm in Sweden for more information on the legal obligations of foreign companies operating here.

Documents required to obtain a Swedish VAT number

VAT registration in Sweden implies filing the following documents with the tax authorities:
  1. the standard application form;
  2. the certificate of incorporation of the company;
  3. a copy of the identification papers in the case of sole proprietors.
Those interested in appointing a representative must also have a power of attorney drafted for the agent handling the registration procedure. It is not mandatory to nominate a tax agent, however, it can be very useful for foreign investor seeking to benefit from a simple process.
If you decide to open a company and a local address, you can use our virtual office services in Sweden.

VAT rates in Sweden

Just as in other countries, the VAT in Sweden is also levied at different rates, as it follows:
  • the standard rate which is levied at a 25% rate;
  • a 12% rate which is imposed on food products, hotel accommodation, and work of art;
  • a 6% rate applied on media products, such as books and magazines, concert tickets, and several passenger transportation services.
If you need guidance on the value added tax or other levies imposed in Sweden, do not hesitate to contact us. We are at your disposal with a variety of legal services.